Income tax from the sale of a house for less than 3 years. Selling a house and related taxes. Declaration of income and deadlines for reporting and payment of payment

Many owners of suburban real estate still poorly understand the principle of calculating the tax on the sale of a house, especially if the house is being sold along with the land. To avoid unnecessary questions and make the calculations correctly, carefully read our material.

How to calculate the tax on the sale of a house with a plot?

So that after the sale the property owners do not have problems with the tax service, it is necessary to correctly calculate the amount of tax and know when and where to pay it.

It is worth remembering that the amount of funds received when selling a house is attributed to the income of individuals. That is, by selling a house, a person receives income that is taxed. The income tax rate, which is paid regardless of the status of an individual, is 13%. It would seem that you just need to add up the price for the house, for the land on which it is located, subtract 13% of the taxable base from this amount - and here it is, the amount of tax.

But in reality, there are some benefits and nuances that you need to pay attention to if you do not want to overpay.

First of all, you need to correctly calculate the taxable base, and already apply the tax rate to it. Since the house itself and the site on which it is built are separate property objects, each of them has its own title document. Therefore, when selling real estate and land, they must draw up different contracts of sale.

Consequently, for each of the objects, their own taxation rules will apply - that is, a rate of 13% is applied separately to the house and to the land plot.

It is also worth considering the amount of the deduction and the period of time when the house was in use according to the documents.

The main legal acts that regulate legal relations when transferring ownership of a house and a plot are the Civil Code of the Russian Federation, the Land Code and the Tax Code of the Russian Federation.

Tenure and tax deductions

One of the important features that must be taken into account in the calculations is the period of ownership of the property (as an owner). For example, if you bought a plot with a house less than three years ago, you may well use the right to receive a tax deduction when calculating. The amount of the deduction is determined and fixed by the state, and currently amounts to 1 million rubles.

Let's take an example. You sell a plot of land for 4 million rubles, and you can use the right of deduction in the amount of 1 million rubles, as a result of which the taxable base will be 3 million rubles - from which you will calculate 13%.

If you have owned the land for more than five years, you are also entitled to a deduction, which is equal to the amount of the sale of this object. That is, when selling such a house, you do not need to pay personal income tax on the amount of income.

It is very important to correctly draw up a contract of sale for property and land.

Is it possible to reduce the tax?

Is it possible to reduce the amount of tax if a person has owned a house for less than three years? There are several options here that you can use. These include:

Obtaining benefits for those who paid personal income tax to the budget (this includes both legal entities and individuals, including individual entrepreneurs).
In the event that the amount of deductions is presented as a return from a previous transfer to the tax fund.

By the way, if several people own a house and a plot, taxes are divided among them in proportion to their shares of ownership.

What documents are required?

Also, take care of collecting all the required documents in advance. So, you will need a document proving your identity - this is a passport or an identification code. It is necessary to prepare securities on the right of ownership. These include:

Contract of sale or donation.
Certificate of ownership.
Certificate of inheritance.

In addition, there must be acts of ownership of the land, a document on the persons registered in the house. For example, if minor children or disabled people have the right to a house, the notary who collects documents must first contact the guardianship authorities to obtain permission.

There must also be an expert assessment of housing and land, a certificate of the absence of additional structures, the consent of the spouse to sell the house (if the marriage was concluded before the purchase of housing). Agree must also be certified by a notary.

In the case of the sale of part of the house, it is necessary to obtain a refusal from the other owner to sell his half - this document must also be notarized.

Paying and reporting house sales tax

To pay the tax, you need to contact the local tax authority (where you live). But first of all, you need to submit a declaration with all the calculations, presented in the form of a certificate of 3 personal income tax. The document must indicate the income received from the sale and the amount of tax paid on it. The certificate is filled in very simply, but if you have any difficulties, you can always seek help from specialized agencies, whose employees will quickly issue a certificate for you.

If you decide to fill out the document yourself, then remember that it is better to fill out two copies at once - one is transferred to the tax inspector, and the second (certified by signature and seal) remains with you. This will avoid problems in case the declaration remaining in the tax office is lost.

According to article 229 of the Tax Code of the Russian Federation, a certificate in form 3 of personal income tax must be submitted before April 30 of the year following the reporting one. That is, having sold the property in 2016, you need to submit the document in 2017. It happens that this day falls on a holiday or weekend, in which case the certificate is submitted on the next business day.

If you do not need to pay tax and file a declaration when selling a house and a plot, you need to contact your tax office with the appropriate document. You need to collect documents such as:

Sales contract to verify income.
Documents that will confirm all expenses for the purchase of housing.

Step-by-step guide to paying taxes and filing returns

Thus, in order to sell the house and pay all taxes, you need to do the following:

Draw up two contracts of sale for the land itself and the house.
Find out if you qualify for a tax credit.
Submit documents to the tax office at the place of registration.
Apply for a tax deduction.
Pay the required amount after receiving the receipt

What are the penalties for non-payment of taxes?

It is very important to remember that any taxes must be paid on time, as well as filing a declaration. If you miss the deadline, it is fraught with fines.

So, if the taxpayer did not submit the declaration on time or did not pay the tax, then he will face a fine equal to 5% of the cost of the collection. This fine begins to accrue from the first day of delay and its final amount can reach 30% of the transaction amount.

In contact with

House sales tax is payable if said property has been owned for less than three (five) years. The different period of ownership of the property is due to the method of obtaining real estate for sale and (or) the date of acquisition of the object. In addition to the income payment payable upon the sale of property, the owner, in certain cases, must make payments to the budget due to the method of acquiring this property (donation, inheritance).

How long does it take to own a home to pay tax?

3 years - if the house was acquired before 2016, and also received by inheritance, as a gift, by way of privatization or under a life annuity agreement (including from 2016).

5 years - when purchasing a house after 2016, except for cases when it was received by inheritance, as a gift, during privatization and under a life annuity agreement.

The specified period, according to the general rules, begins to run from the date of state registration of property rights, and in the case of inheritance, at the opening of the inheritance.

When to pay tax:

if the tenure is less than 3 (5 years);
if the cost of the house is less than a million rubles, or the cost of buying it (if there are documents confirming them).

Reducing sales tax by the amount of the tax deduction

When selling a house with a land plot, the amount of income received can be reduced by 1 million rubles. or the amount of expenses for the purchase of this property (if there is documentary evidence of "purchase" expenses).

Example

Sergeeva V.N. In 2014 I bought a house with a land plot. The amount of expenses amounted to 5,254,000 rubles.

In 2016, she decided to sell the house for 6,500,000 rubles. Since he was owned by her for less than 3 years, she will be required to pay income tax on him.

As a general rule (without applying a deduction), it will be equal to 845,000 rubles:

RUB 6,500,000 * thirteen %

If she still has documents confirming the expenses for buying a house, she will be able to reduce the income received by the amount spent on the purchase and the tax will be 161,980 rubles:

6 500 000 – 5 254 000

If the documents for the purchase were not preserved from her, then she can only reduce the amount of tax by n/a 553,020 rubles.

5 254 000 -1 000 000 * 13%

It should be noted that only residents, that is, those who stay in the territory of the Russian Federation for more than 183 days, have the right to n/a and calculate the tax at a rate of 13%. Non-residents pay tax at an increased rate of 30%, and do not have the right to a deduction.

Declaration of income and deadlines for reporting and payment of payment

The declaration must be submitted by all citizens who sold property if it was owned for less than the specified period (3 or 5 years, depending on the date and method of its acquisition). Even if the amount of the payment payable is zero, the declaration will still have to be submitted. Only those who owned the sold property for more than 3 (5 years) do not rent it out.

Reporting is submitted before April 30 of the year following the date when the income from the sale was received, and personal income tax is paid a little later - until July 15.

Having answered the question of whether it is necessary to pay tax when selling housing, we will consider what payments are subject to payment to the budget when receiving residential real estate by inheritance and by way of donation.

Donation of residential property

As a general rule, housing received as a gift is subject to income tax, as is the case with the sale of property, since the donee has a certain income.

Real estate received as a gift is not subject to personal income tax if the donee and the donor are family members and (or) close relatives. In all other cases, having received a property as a gift, you need to pay tax on its value. The size of the tax base (the value from which the tax must be calculated) is determined in the contract either in accordance with the cadastral value of the property, which can be found in the cadastral passport, or on the Rosreestr website.

It should be noted that even if the housing was received as a gift from a relative or family member and is not subject to taxation, it is mandatory to declare income.

Reporting must also be submitted before April 30 of the year following the one when the property was donated. For example, if a house with a land plot was received as a gift in 2016, the declaration must be submitted before 04/30/2017.

Having considered what payment is due when receiving housing as a gift, we will consider whether the housing received by inheritance is subject to any payments.

Obtaining housing by inheritance

Upon receipt of an inheritance property, no income taxes are subject to collection, except for the situation when the inherited property is sold earlier than 3 years from the date of its receipt. Only in this case, the heirs must pay personal income tax in the amount of 13% of the cost of the sold housing.

In the event of the sale of housing that has been inherited, the heir is obliged to declare income and pay tax within the time limits established by the Tax Code of the Russian Federation. Consider, for example, how much personal income tax should be paid to the budget when selling the specified property.

Example

Suvorov V.N. In 2016, he inherited from his mother a cottage with a land plot. Six months later, he decided to sell it. Since three years have not passed since the opening of the inheritance, Suvorov will have to pay tax on income received from the sale, submit a declaration by 30.04.2017 and by 15.07.2017. pay income tax to the budget.

It should be noted that the period of three years begins to run from the moment the inheritance is opened, and not the date of registration of the ownership of the property received.

The only payment that the heirs pay is the state duty for obtaining a certificate of inheritance. The amount of this fee directly depends on the degree of kinship between the heir and the testator and is:

0.3% for close relatives, but not more than 100 thousand rubles;
0.6% for all other persons, but not more than 1 million rubles.

Only Heroes of the Soviet Union and the Russian Federation, holders of the Order of Glory of all degrees, participants and invalids of the Great Patriotic War are exempted from paying the duty.

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Taxation is still a rather difficult area for ordinary citizens to understand, so many are wondering if they pay tax when selling a house.

The sale of real estate can be considered as income for an individual, so in these cases you will be required to pay the state the required 13% and submit a certificate on the form of personal income tax.

But there are exceptions - the government takes into account that the vast majority of people are not professionally engaged in this activity, but simply improve their living conditions. Therefore, there are a number of nuances in the taxation of citizens.

Who needs to pay tax on the sale of a house

From 2016, all persons selling property must own it for at least 5 years. All others will be required to pay the established amounts in favor of the state. Prior to this, the mandatory holding period was three years. Otherwise, whether you want to sell a share in an apartment or a house, you will have to pay taxes.

Do I have to pay tax when selling a house?

No, if you have owned the property for more than five years. In this case, there is no need to pay the state and even file a declaration, such manipulations with property are not subject to personal income tax, and you can safely purchase other real estate.
Yes, if you have owned the property for less than five years. You will have to pay tax on the amount you received for the sale minus the tax deduction - 1 million rubles. It is also possible to deduct from the amount actually spent, which appears in the previous contract of sale. From the rest of the income, the amount of tax on the sale of the house will be 13%.

!!! Tax deduction - conditions for obtaining and using

The state enables the population to reduce the tax burden and deduct 1 million rubles from the cost of the object.

If you privatized an apartment, received it as a gift or under a dependency agreement, as well as in other cases in which the sale and purchase agreement does not appear.

!!! Deduction in the amount of documented expenses

You have the right to submit a copy of the property acquisition document, which will indicate the amount of actual expenses incurred.

In this case, you will only pay deductions on the profit on the sale.

* In what cases is it applied:

Only if there is a contract of sale.

What changes from 01/01/2016 - what tax is taken from the sale of a house

The law significantly changes the situation with taxation and tax deductions.
The period of ownership of real estate is increased from 3 to 5 years. The only exceptions will be the receipt of housing by inheritance or a donation agreement from close relatives, privatization and the receipt of real estate under an annuity agreement, for which the same term will remain - 3 years.
The tax on the value of housing, if its declared price is significantly lower than the market price, will now be calculated according to the cadastral value multiplied by 0.7 - this is done in order to reduce the number of those who are trying to circumvent the law.

Example:

The cadastral value of the house is 10,000,000 rubles
The cost of real estate under the DCT must be at least - 7,000,000 rubles

Documents required for tax payment:

Declaration of income for the last years
Application for property deduction
Real estate purchase agreement
Proof of ownership
Help 2-NDFL from work
Identification

Home sales tax - when to file

According to the law, all persons who must report to the state for their income must submit documents and a declaration for the tax period no later than October 1 of the current year.

From the article you will learn: whether it is necessary to pay tax on the sale of summer cottages, the new law for paying this tax, whether it is possible to get a tax deduction.

In the legislation regulating the taxation of income from the sale of real estate in Russia, significant innovations periodically appear. They also appeared in the sphere of regulating the payment of personal income tax on the sale of summer cottages and land plots. Let's take a closer look at these innovations.

Dacha and land as objects of taxation

Taxation of income from the sale of dachas and land plots is carried out in accordance with the provisions of:

articles 208, as well as 217 of the Tax Code as amended on 05.10.2015 - when selling dachas and plots acquired before 01.01.2016;
articles 208, 217, and 217.1 of the Tax Code of the Russian Federation as amended on 12/28/2016 - when selling the relevant real estate that was purchased after 01/01/2016.

Let us consider in more detail the specifics of the relevant norms that regulate the calculation of personal income tax on the sale of cottages and plots, in more detail.

Dacha and plot purchased before 2016: payment of personal income tax upon sale

Do I have to pay sales tax?and land purchased before 01/01/2016?

In the general case - it is necessary. The fact is that both dachas and plots are, from the point of view of the provisions of the Tax Code of the Russian Federation, full-fledged real estate objects - along with apartments, for example.

In accordance with the norms of Article 208 of the Tax Code of the Russian Federation, the sale of any real estate is subject to personal income tax. This tax is calculated at the following rates:

13% if the real estate seller is a tax resident;
30% if the seller is a non-resident.

The status of a resident is held by individuals who stay on the territory of the Russian Federation for at least 183 days within 12 consecutive months.

Exempted from paying personal income tax on the sale of dachas and plots that were acquired before 01/01/2016, tax residents who owned the relevant objects for 3 years or more.

In turn, non-residents, apart from the fact that they are not exempt from paying personal income tax, regardless of the duration of ownership of real estate, are required to pay the corresponding tax at an increased rate of 30%.

Tax on the sale of cottages and plots: new rules

How to calculate personal income tax on the sale of cottages and plots new rules- those that are relevant for real estate objects that are registered in ownership after 01/01/2016?

From the point of view of the provisions of Article 208 of the Tax Code of the Russian Federation, nothing has changed. Dachas and plots are classified as real estate in the new edition of the Tax Code of the Russian Federation - like apartments. Taxation of income from their sale is carried out at the same rates for residents and non-residents of the Russian Federation.

However, Article 217 of the Tax Code of the Russian Federation in the new version of the Tax Code differs significantly from the one in its previous version. In addition, the updated Tax Code is supplemented by Article 217.1.

In accordance with the updated provisions of the Tax Code of the Russian Federation, a person who has bought or built a summer house or a plot after 01/01/2016 is exempt from paying personal income tax if:

He owns the relevant property for 3 years or more, provided that the property is represented by:

objects that have passed into the ownership of an individual by inheritance or were donated to him by a close relative;
objects that became the property of a person as part of privatization;
objects that have become the property of the taxpayer in accordance with the agreement on lifelong support for dependents.

He owns real estate for 5 years or more - if it does not belong to any of the listed categories of objects.

There are a number of significant nuances that characterize the calculation of personal income tax on the sale of dachas and plots according to the new rules introduced by the Tax Code of the Russian Federation. It would be helpful to review them.

Taxes on the sale of dachas and plots under the new rules: nuances

When calculating the tax on the sale of dachas and plots - in the manner prescribed by the updated version of the Tax Code of the Russian Federation, it is necessary to pay attention to the following facts:

A person's income from the sale of real estate may be less than the value of the cadastral value of the relevant real estate, multiplied by a factor of 0.7 (as of the beginning of the year in which this person registered the cottage or land as property).

In this case, personal income tax will be 13% of the corresponding value of the cadastral value, reduced by the specified coefficient. How much the seller earned under the sale and purchase agreement will not matter. At the same time, if the property is not valued at the cadastral value in the manner prescribed by law, the rule in question does not apply.

Note: the specified coefficient is applied when calculating property tax - in order to reduce the taxable base (this procedure is established by separate provisions of the Tax Code of the Russian Federation).

The authorities of the subject of the Russian Federation may adopt a law according to which the 5-year period of ownership of real estate (not falling under the listed objects with a 3-year period of ownership) for exemption from personal income tax can be reduced. In addition, regional legislation may reduce the coefficient by which the cadastral value of a dacha or plot is multiplied.

Thus, when calculating personal income tax, you need to check what the current norms of regional legislation are: perhaps they can significantly reduce this tax when selling a summer house or plot.

tax deductions

When selling cottages and plots in order to reduce personal income tax - if it becomes necessary to pay it, the seller can apply tax deductions. They can be represented, for example, by a property deduction.

So, if a person sold a summer house or a plot and bought some other residential property in the same year (or earlier), then he can make a mutual offset:

personal income tax - for income from the sale of a summer house or a plot;
deductible for the cost of purchasing a home.

Suppose a person sold a dacha with a plot for 2,000,000 rubles, and these incomes are subject to taxation. The calculated personal income tax from them will be 13%, that is, 260,000 rubles. We also agree that in the same year he bought an apartment for 1,500,000 rubles. The deduction from these expenses will also be 13%, that is, 195,000 rubles.

Due to the deduction, a person can significantly reduce personal income tax - it will amount to 65,000 rubles (260,000 - 195,000).

The deduction may be greater than the personal income tax for income from the sale of real estate: in this case, the corresponding tax may not be paid at all.

To use the mechanism under consideration to reduce or ensure the possibility of legal non-payment of personal income tax on the sale of real estate, you must contact the Federal Tax Service - Tax Service specialists will tell you what to do.

Q&A summary

Is the sale of a cottage taxable??

In the general case, it is taxed, just as if instead of giving a summer house, any other property was sold - a land plot, an apartment.

What is the tax rate on income from the sale of a dacha or plot?

It is 13% for tax residents, while 30% for non-residents.

Who is exempt from paying tax on income from the sale of real estate?

If a dacha or plot was bought before 01/01/2016, then the person who owned these real estate objects for 3 years or more may not pay personal income tax on the income from their sale.

If the property was purchased after 01/01/2016, then personal income tax is generally not paid only on the condition that the seller owns the relevant objects for 5 years or more. Exceptions are established for real estate that has passed into ownership by inheritance, donated by a close relative, privatized, received under a maintenance agreement with a dependent.

The tax system of the Russian Federation provides for the taxation of profits received by citizens. By selling real estate, the owner receives taxable income.

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What tax must be paid in 2019 by selling a house with a plot of land? Selling real estate, the owner receives income. Therefore, he is obliged to pay tax on the profits received.

But the amount payable in each case is calculated individually. How much income tax must be paid when selling a house with a land plot in 2019?

Key Aspects

The rules for taxation of profits from the sale of real estate have changed. The conditions for exemption from paying taxes and the use of tax benefits were also detailed.

The nuance is that the innovations of the legislation apply only to objects for which the ownership right was obtained after 01/01/2016. For property with a long period of ownership, the old rules apply.

What you need to know

It is possible to sell real estate without paying personal income tax in 2019 if the period of ownership of the object exceeds five years. But only in case of registration of ownership after 01/01/2016.

If a previously acquired property is sold, the minimum holding period for tax exemption is three years.

For example, real estate is owned by inheritance from close relatives or the object was sold for less than it was purchased.

When paying tax on the sale of real estate, tax in the form of fixed amounts or the cost of acquiring property can be used.

The procedure for concluding a transaction

Sale of real estate is carried out according to the standard scheme. The seller and the buyer verbally stipulate the terms of the transaction, and the agreements reached are consolidated by drawing up.

After signing the DCT, the buyer registers the transfer of ownership in Rosreestr.

It is mandatory to check the presence / absence of encumbrances and restrictions. Those, as a rule, pass along with the property.

In principle, an analysis of the legal norms and features of the ownership of an object allows you to correctly calculate the tax. However, when selling a house with a land plot, another nuance arises.

It is due to the fact that the legislation does not contain the concept of a single real estate object in relation to the house and the site on which it is located.

Both objects are independent types of property. Therefore, the tax must be calculated separately for each object.

When selling a house together with a land plot, the seller is obliged to provide title documents for both housing and land.

The procedure for drawing up the contract depends on how the tax should be calculated for each object.

If the house was purchased by the seller at the same time as the land and there are no grounds for applying a deduction or exemption from taxes for any of the objects, then the contract can be drawn up indicating the cost as a whole.

When the amount of tax payable amounted to more than 600,000 rubles and at the same time the taxpayer did not file a declaration, then a criminal offense for tax evasion is possible.

If the declaration is filed on time, but the tax is not paid, then other sanctions cannot be applied to the taxpayer, except for the collection of a penalty fee for each day of delay.

It should be noted that if, according to the results of the calculations, the tax payable does not arise, then the declaration must still be submitted.

The taxpayer submits a "zero" declaration in due time with a justification for the absence of tax.

Otherwise, a fine of 1,000 rubles may be applied to him.

When a transaction is tax deductible due to a three/five year holding period, a return may not be filed.

But the tax authorities can send an erroneous notice asking you to pay tax. In this case, you need to provide the Federal Tax Service at the place of residence with documents confirming the exemption from income tax.

Trying to avoid paying taxes, some citizens come up with various ways.

They underestimate the cost of the transaction, do not file a declaration in the hope that this fact will not be discovered. But any fraud is revealed sooner or later.

The legislation provides for quite severe measures for tax evasion.

It is better to pay the due tax on time than to pay more significant amounts later or be prosecuted.

Attention!

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

Therefore, FREE expert consultants are working for you around the clock!